Judgment

D.P. Mohapatra, J.—Leave is granted in all the Special Leave Petitions.

2. The controversy raised in these cases relates only to the legality and validity of the levy of additional toll tax under Notification SRO 348 dated 20.8.82 on dry fruits like almonds, walnuts and walnut kernels. In view of the common questions involved in the cases they were heard together with consent of learned counsel for the parties, and they are being disposed of by this judgment.

3, For the sake of convenience we will refer to relevant facts with reference to writ petition no. 660 of 1982 filed by M/s. Mehta Foods Pvt. Ltd. against the State of Jammu and Kashmir represented by the Chief Secretary and the Secretary in Ministry of Finance of the Government of Jammu and Kashmir which is the subject matter of Civil Appeal arising out of SLP (C) No. 16852 of 1999. In the petition filed under Article 226 of the Constitution of India read with Section 103 of the Constitution of Jammu and Kashmir before the High Court of Jammu and Kashmir the writ petitioner sought the following reliefs :

"It is, therefore, prayed that the Notification SRO 348 dated 20.08.1982 and Notification SRO 349 dated 20.08.19